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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 下列哪一種生物辨識存取控制使用了最獨特的人類辨識特徵?
A) 視網膜列印比較。
B) 簽章比較。
C) 使用照片辨識進行臉部比較。
D) 語音比較。
2. 下列哪一種方式是記錄每位合夥人對合夥企業的初始投資的最合適的方式?
A) 以公允價值
B) 依原始成本。
C) 依照合作夥伴約定的值。
D) 以帳面價值。
3. 一位新任首席審計執行長 (CAE) 正在審查一些拖延已久的審計建議,這些建議已多次匯報給高階管理層,但尚未落實。他不確定哪些問題該回報董事會。在這種情況下,下列哪一項是最佳指導?
A) CAE 的個人判斷
B) 組織的風險接受政策
C) 該組織的行為準則
D) 組織的內部稽核章程
4. 下列哪一項最能描述使用數據分析的潛在好處?
A) 其應用提高了內部稽核師對標準的遵守程度
B) 它提供了審核區域的更全面的視圖。
C) 其結果可以很容易地解釋為審計:結論。
D) 它可以輕鬆地與現有的內部稽核能力結合,以減少開支
5. 鑑於歐盟排放稅的增加,一家汽車製造商專門針對歐洲市場推出了一款新型中產混合動力車。
製造商採用了下列哪些競爭策略?
A) 差異化策略。
B) 成本領先策略。
C) 焦點策略
D) 反應式策略。
Solutions:
Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: C |

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